<!DOCTYPE html>
<html lang="en">

<head>
	<meta charset="UTF-8">
	<meta name="viewport" content="width=device-width, initial-scale=1.0">
	<title>Document</title>
	<style>
		.item {
			width: 300px;
			height: 200px;
		}

		.item1 {
			background-color: blue;
			position: relative;
			z-index: 2;
		}

		.item2 {
			background-color: green;
			position: absolute;
			top: 58px;
			left: 58px;
			z-index: 1;
		}

		.item3 {
			background-color: red;
			position: absolute;
			top: 108px;
			left: 108px;
		}
	</style>
</head>

<body>
	<div class="item item1"></div>
	<div class="item item2"></div>
	<div class="item item3"></div>
</body>

</html>